2024 (9) TMI 1650 - HC - GST

Petitioner granted 10-day appeal window and document access for assessment years 2021-2022 and 2022-2023

The HC Allahabad allowed the petitioner's request regarding ex-parte adjudication proceedings for assessment years 2021-2022 and 2022-2023. The court ... Writ of Certiorari - Writ of Mandamus - Right to be heard / Audi alteram partem - Supply of documents / disclosure of report relied upon in adjudication - Statutory remedy under Section 107 of the State GST Act - Liberty to file appeal / appellate remedyRight to be heard / Audi alteram partem - Supply of documents / disclosure of report relied upon in adjudication - Writ of Certiorari - Writ of Mandamus - Disposition of petition seeking quashing of ex parte orders and direction for supply of SIB report, and relief for further time and personal hearing. - HELD THAT: - The petitioner challenged ex parte adjudication for A.Y. 2021-22 and 2022-23 on the ground that he was not supplied the SIB report and other documents necessary to effectively reply to the show cause notice and was thus denied an opportunity of hearing. The petition records that a portal communication dated 11.5.2024 informed the petitioner to obtain the SIB report from the office of the assessing authority and to submit reply by 10.6.2024, but the petitioner contends that the communication was posted on the portal in an incorrect category and was not noticed in time. The Court did not adjudicate the merits of the claim by quashing the impugned orders; instead, observing the availability of a statutory remedy, the Court disposed of the petition by granting the petitioner liberty to file the statutory appeal within a limited period and to procure the SIB report and relevant documents from the assessing office so that the appeal (and the replies before authorities) may be considered on merits. The Court therefore declined immediate extraordinary relief in certiorari/mandamus and directed the appellate route to be availed and decided expeditiously if invoked.Petition disposed by granting liberty to file the statutory appeal within ten days; petitioner permitted to obtain the SIB report and relevant documents and the appeal, if filed, to be decided on merits expeditiously.Final Conclusion: The writ petition challenging ex parte assessment orders was not allowed; instead the petitioner was granted liberty to pursue the statutory appeal within ten days and to procure the SIB report and other documents, with a direction that any such appeal be disposed of on merits expeditiously. The High Court of Allahabad heard a petition regarding ex-parte adjudication proceedings for assessment years 2021-2022 and 2022-2023. The petitioner sought quashing of orders due to lack of SIB report and adequate time for response. The court allowed the petitioner to file an appeal within 10 days and obtain necessary documents for further proceedings.